資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
| 現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 289.88 | 2.73 | 236.87 | 24.29 | 7.52 | -47.99 | 2.88 | -2.37 | 373.62 | 11.61 | -15.87 | 0 | 209.44 | 43.62 | 56.06 | 28.68 | 14.5 | -20.5 | 51.71 | 13.2 | 211.9 | -2.63 | 2.8 | 4.87 | 168.59 | -0.02 | 9.49 | 0.0 | 19.37 | 0.1 | -4.12 | 0 | 24.75 | -34.77 | 10.45 | 45.14 | 6.33 | -61.19 | 0.74 | 4.14 |
| 2022 (9) | 282.17 | 36.51 | 190.58 | -0.29 | 14.46 | -44.62 | 2.95 | -1.01 | 334.75 | 3.66 | -13.52 | 0 | 145.83 | 2.52 | 43.56 | -1.1 | 18.24 | 5.31 | 45.68 | 23.09 | 217.63 | 9.35 | 2.67 | 5.12 | 168.62 | 0.0 | 9.49 | 0.32 | 19.35 | 0.0 | 9.11 | -59.62 | 37.94 | -26.16 | 7.2 | -10.89 | 16.31 | -46.77 | 0.71 | 4.76 |
| 2021 (8) | 206.7 | 40.75 | 191.13 | 30.3 | 26.11 | -23.83 | 2.98 | 37.33 | 322.94 | 18.39 | 0.06 | -99.36 | 142.25 | 22.26 | 44.05 | 3.27 | 17.32 | 50.74 | 37.11 | 13.07 | 199.02 | 41.11 | 2.54 | 3.25 | 168.62 | 4.0 | 9.46 | 10.64 | 19.35 | -0.31 | 22.56 | -27.83 | 51.38 | -13.24 | 8.08 | 140.48 | 30.64 | -11.5 | 0.68 | 3.27 |
| 2020 (7) | 146.86 | 0.98 | 146.69 | 3.92 | 34.28 | -35.84 | 2.17 | 34.78 | 272.78 | -22.69 | 9.42 | 0 | 116.35 | -9.45 | 42.65 | 17.13 | 11.49 | -25.44 | 32.82 | 24.04 | 141.04 | -8.65 | 2.46 | 35.16 | 162.14 | 0.0 | 8.55 | 0.0 | 19.41 | 0.26 | 31.26 | 40.75 | 59.22 | 18.16 | 3.36 | 13.9 | 34.62 | 37.6 | 0.65 | 2.62 |
| 2019 (6) | 145.44 | -22.83 | 141.16 | -3.1 | 53.43 | -26.25 | 1.61 | 17.52 | 352.83 | -13.73 | -7.3 | 0 | 128.49 | 2.6 | 36.42 | 18.93 | 15.41 | -42.69 | 26.46 | -1.16 | 154.4 | -15.18 | 1.82 | -5.21 | 162.14 | 6.5 | 8.55 | 19.08 | 19.36 | -1.02 | 22.21 | -47.51 | 50.12 | -27.43 | 2.95 | 0 | 25.16 | -37.83 | 0.64 | 3.5 |
| 2018 (5) | 188.47 | 2.33 | 145.67 | 24.2 | 72.45 | 546.3 | 1.37 | 0 | 408.96 | 12.19 | 13.72 | 72.8 | 125.23 | -1.07 | 30.62 | -11.82 | 26.89 | 30.72 | 26.77 | -18.68 | 182.04 | -23.95 | 1.92 | 1.05 | 152.24 | 6.5 | 7.18 | 12.36 | 19.56 | -21.16 | 42.31 | 29.19 | 69.06 | 7.99 | -1.84 | 0 | 40.47 | 32.08 | 0.62 | 1.21 |
| 2017 (4) | 184.17 | 4.87 | 117.29 | 14.0 | 11.21 | -56.63 | 0 | 0 | 364.51 | 11.64 | 7.94 | 0 | 126.58 | 50.46 | 34.73 | 34.77 | 20.57 | 34.71 | 32.92 | 11.07 | 239.37 | 28.75 | 1.9 | -8.65 | 142.95 | 0.0 | 6.39 | 0.0 | 24.81 | 0.0 | 32.75 | 30.9 | 63.95 | 13.75 | -2.11 | 0 | 30.64 | 39.78 | 0.61 | 0.19 |
| 2016 (3) | 175.62 | 35.01 | 102.89 | 24.53 | 25.85 | -51.7 | 0 | 0 | 326.51 | -2.22 | -2.04 | 0 | 84.13 | 26.99 | 25.77 | 29.87 | 15.27 | 3.25 | 29.64 | -12.13 | 185.92 | 0.93 | 2.08 | -25.98 | 142.95 | 4.98 | 6.39 | 9.23 | 24.81 | -9.02 | 25.02 | -26.43 | 56.22 | -16.25 | -3.1 | 0 | 21.92 | -29.29 | 0.61 | 2.52 |
| 2015 (2) | 130.08 | 10.42 | 82.62 | -13.94 | 53.52 | 494.67 | 0 | 0 | 333.92 | -3.0 | 5.41 | -50.41 | 66.25 | -14.27 | 19.84 | -11.62 | 14.79 | 1.16 | 33.73 | -17.23 | 184.21 | -10.63 | 2.81 | -3.44 | 136.17 | -0.73 | 5.85 | 22.9 | 27.27 | 0.0 | 34.01 | 10.31 | 67.13 | 6.79 | -3.01 | 0 | 31.0 | 9.62 | 0.59 | 2.98 |
| 2014 (1) | 117.81 | 53.28 | 96.0 | 4.2 | 9.0 | -57.63 | 0 | 0 | 344.24 | 7.44 | 10.91 | 13.76 | 77.28 | 23.93 | 22.45 | 15.34 | 14.62 | -18.19 | 40.75 | 38.89 | 206.12 | 2.17 | 2.91 | 125.58 | 137.17 | -2.76 | 4.76 | 24.93 | 27.27 | 0.0 | 30.83 | 36.72 | 62.86 | 17.23 | -2.55 | 0 | 28.28 | 52.37 | 0.57 | 5.22 |
| 現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 125.73 | -25.63 | -24.63 | 253.65 | -1.05 | 12.48 | 6.27 | -21.03 | -35.36 | 6.92 | 141.11 | 152.55 | 101.51 | -5.18 | 1.31 | 1.89 | 101.06 | 3880.0 | 242.37 | 4.53 | 17.21 | 60.77 | 4.19 | 9.88 | 12.29 | -3.53 | -5.68 | 48.6 | -0.57 | 2.9 | 198.65 | -8.48 | -6.57 | 2.9 | 2.11 | 0.35 | 168.59 | 0.0 | 0.0 | 5.37 | 0.0 | -43.41 | 19.37 | 0.0 | 0.0 | 4.06 | 101.99 | -22.07 | 28.81 | 7.66 | -15.46 | 15.95 | 19.65 | 215.22 | 20.01 | 30.44 | 94.84 | 0.74 | 0.51 | 2.2 |
| 24Q2 (19) | 169.07 | -6.15 | 22.59 | 256.35 | 5.79 | 18.42 | 7.94 | 26.23 | 19.22 | 2.87 | 9.54 | 1.41 | 107.05 | 3.09 | 11.67 | 0.94 | 754.55 | 142.15 | 231.86 | 6.67 | 27.92 | 58.33 | 3.67 | 16.08 | 12.74 | 29.6 | 15.71 | 48.88 | -4.9 | 5.64 | 217.06 | 1.92 | -4.09 | 2.84 | -0.35 | -4.38 | 168.59 | 0.0 | -0.02 | 5.37 | -43.41 | -43.41 | 19.37 | 0.0 | 0.0 | 2.01 | 161.85 | -42.9 | 26.76 | 4.45 | -17.38 | 13.33 | 17.24 | 45.84 | 15.34 | 88.92 | 21.17 | 0.74 | -0.55 | 2.61 |
| 24Q1 (18) | 180.14 | -37.86 | -11.62 | 242.31 | 2.3 | 24.22 | 6.29 | -16.36 | -53.75 | 2.62 | -9.03 | -8.71 | 103.84 | 20.16 | 13.93 | 0.11 | 101.22 | 102.39 | 217.36 | 3.78 | 43.6 | 56.26 | 0.37 | 29.27 | 9.83 | -32.21 | -33.4 | 51.4 | -0.6 | 10.18 | 212.97 | 0.5 | -3.87 | 2.85 | 1.79 | -1.38 | 168.59 | 0.0 | -0.02 | 9.49 | 0.0 | 0.0 | 19.37 | 0.0 | 0.1 | -3.25 | 21.12 | -171.9 | 25.62 | 3.52 | -23.18 | 11.37 | 8.8 | 31.14 | 8.12 | 28.28 | -38.44 | 0.74 | 0.58 | 3.42 |
| 23Q4 (17) | 289.88 | 73.78 | 2.73 | 236.87 | 5.04 | 24.29 | 7.52 | -22.47 | -47.99 | 2.88 | 5.11 | -2.37 | 86.42 | -13.75 | -0.29 | -8.99 | -17880.0 | -44.53 | 209.44 | 1.29 | 43.62 | 56.06 | 1.35 | 28.67 | 14.5 | 11.28 | -20.5 | 51.71 | 9.49 | 13.2 | 211.9 | -0.34 | -2.63 | 2.8 | -3.11 | 4.87 | 168.59 | 0.0 | -0.02 | 9.49 | 0.0 | 0.0 | 19.37 | 0.0 | 0.1 | -4.12 | -179.08 | -145.23 | 24.75 | -27.38 | -34.77 | 10.45 | 106.52 | 45.14 | 6.33 | -38.36 | -61.19 | 0.74 | 1.65 | 4.14 |
| 23Q3 (16) | 166.81 | 20.96 | -18.42 | 225.5 | 4.17 | 38.11 | 9.7 | 45.65 | -4.06 | 2.74 | -3.18 | 0.74 | 100.2 | 4.53 | 15.13 | -0.05 | 97.76 | 98.61 | 206.78 | 14.09 | 49.06 | 55.31 | 10.07 | 34.34 | 13.03 | 18.35 | -20.93 | 47.23 | 2.07 | 8.85 | 212.62 | -6.05 | -2.08 | 2.89 | -2.69 | 16.06 | 168.59 | -0.02 | -0.02 | 9.49 | 0.0 | 0.0 | 19.37 | 0.0 | 0.1 | 5.21 | 48.01 | -65.61 | 34.08 | 5.22 | -22.53 | 5.06 | -44.64 | -22.51 | 10.27 | -18.88 | -52.63 | 0.72 | 0.92 | 5.36 |
| 23Q2 (15) | 137.91 | -32.34 | -4.24 | 216.48 | 10.98 | 36.01 | 6.66 | -51.03 | -32.25 | 2.83 | -1.39 | 1.8 | 95.86 | 5.18 | 15.58 | -2.23 | 51.52 | -29.65 | 181.25 | 19.74 | 30.81 | 50.25 | 15.45 | 19.98 | 11.01 | -25.41 | -23.65 | 46.27 | -0.81 | 23.55 | 226.32 | 2.15 | 6.38 | 2.97 | 2.77 | 23.75 | 168.62 | 0.0 | 0.0 | 9.49 | 0.0 | 0.0 | 19.37 | 0.1 | 0.1 | 3.52 | -22.12 | -81.23 | 32.39 | -2.88 | -31.94 | 9.14 | 5.42 | 52.33 | 12.66 | -4.02 | -48.85 | 0.72 | 0.24 | 5.46 |
| 23Q1 (14) | 203.83 | -27.76 | 18.43 | 195.07 | 2.36 | -2.77 | 13.6 | -5.95 | -39.18 | 2.87 | -2.71 | 4.36 | 91.14 | 5.16 | 16.7 | -4.6 | 26.05 | -132.32 | 151.37 | 3.8 | 10.76 | 43.52 | -0.09 | 3.46 | 14.76 | -19.08 | -9.11 | 46.65 | 2.12 | 28.23 | 221.55 | 1.8 | 12.36 | 2.89 | 8.24 | 18.44 | 168.62 | 0.0 | 0.0 | 9.49 | 0.0 | 0.32 | 19.35 | 0.0 | 0.0 | 4.52 | -50.38 | -78.05 | 33.35 | -12.1 | -32.49 | 8.67 | 20.42 | -16.47 | 13.19 | -19.13 | -57.41 | 0.72 | 1.27 | 5.69 |
| 22Q4 (13) | 282.17 | 38.0 | 36.51 | 190.58 | 16.73 | -0.29 | 14.46 | 43.03 | -44.62 | 2.95 | 8.46 | -1.01 | 86.67 | -0.41 | -2.49 | -6.22 | -72.78 | -583.52 | 145.83 | 5.13 | 2.52 | 43.57 | 5.82 | -1.09 | 18.24 | 10.68 | 5.31 | 45.68 | 5.28 | 23.09 | 217.63 | 0.23 | 9.35 | 2.67 | 7.23 | 5.12 | 168.62 | 0.0 | 0.0 | 9.49 | 0.0 | 0.32 | 19.35 | 0.0 | 0.0 | 9.11 | -39.87 | -59.62 | 37.94 | -13.75 | -26.16 | 7.2 | 10.26 | -10.89 | 16.31 | -24.77 | -46.77 | 0.71 | 2.84 | 4.76 |
| 22Q3 (12) | 204.47 | 41.97 | 9.21 | 163.27 | 2.58 | -10.63 | 10.11 | 2.85 | -60.72 | 2.72 | -2.16 | -4.56 | 87.03 | 4.93 | 7.54 | -3.6 | -109.3 | -495.6 | 138.72 | 0.12 | -5.02 | 41.17 | -1.7 | -15.65 | 16.48 | 14.29 | -21.07 | 43.39 | 15.86 | 26.06 | 217.14 | 2.06 | 44.27 | 2.49 | 3.75 | 2.47 | 168.62 | 0.0 | 0.0 | 9.49 | 0.0 | 0.32 | 19.35 | 0.0 | 0.0 | 15.15 | -19.2 | -35.61 | 43.99 | -7.56 | -15.95 | 6.53 | 8.83 | -7.64 | 21.68 | -12.4 | -29.15 | 0.69 | 1.02 | 3.83 |
| 22Q2 (11) | 144.02 | -16.32 | -15.83 | 159.17 | -20.66 | -6.14 | 9.83 | -56.04 | -60.73 | 2.78 | 1.09 | 8.59 | 82.94 | 6.2 | 7.77 | -1.72 | 13.13 | -37.6 | 138.56 | 1.38 | -3.12 | 41.88 | -0.45 | -15.7 | 14.42 | -11.21 | 10.16 | 37.45 | 2.94 | 11.03 | 212.75 | 7.9 | 39.78 | 2.4 | -1.64 | -0.41 | 168.62 | 0.0 | 4.0 | 9.49 | 0.32 | 10.99 | 19.35 | 0.0 | -0.31 | 18.75 | -8.94 | -40.65 | 47.59 | -3.66 | -20.08 | 6.0 | -42.2 | -2.76 | 24.75 | -20.08 | -34.45 | 0.68 | 0.46 | 2.98 |
| 22Q1 (10) | 172.11 | -16.73 | 29.3 | 200.63 | 4.97 | 23.78 | 22.36 | -14.36 | -34.35 | 2.75 | -7.72 | 13.64 | 78.1 | -12.13 | 2.52 | -1.98 | -117.58 | -250.0 | 136.67 | -3.92 | 5.96 | 42.07 | -4.49 | -10.7 | 16.24 | -6.24 | 41.09 | 36.38 | -1.97 | 8.5 | 197.18 | -0.92 | 37.49 | 2.44 | -3.94 | -2.01 | 168.62 | 0.0 | 4.0 | 9.46 | 0.0 | 10.64 | 19.35 | 0.0 | -0.31 | 20.59 | -8.73 | -37.0 | 49.4 | -3.85 | -18.54 | 10.38 | 28.47 | 148.92 | 30.97 | 1.08 | -15.96 | 0.68 | 0.37 | 3.1 |
| 21Q4 (9) | 206.7 | 10.4 | 40.75 | 191.13 | 4.62 | 30.3 | 26.11 | 1.44 | -23.83 | 2.98 | 4.56 | 37.33 | 88.88 | 9.82 | 36.38 | -0.91 | -200.0 | 89.47 | 142.25 | -2.6 | 22.26 | 44.05 | -9.75 | 3.27 | 17.32 | -17.05 | 50.74 | 37.11 | 7.82 | 13.07 | 199.02 | 32.23 | 41.11 | 2.54 | 4.53 | 3.25 | 168.62 | 0.0 | 4.0 | 9.46 | 0.0 | 10.64 | 19.35 | 0.0 | -0.31 | 22.56 | -4.12 | -27.83 | 51.38 | -1.83 | -13.24 | 8.08 | 14.29 | 140.48 | 30.64 | 0.13 | -11.5 | 0.68 | 1.94 | 3.27 |
| 21Q3 (8) | 187.22 | 9.41 | 19.97 | 182.69 | 7.73 | 24.36 | 25.74 | 2.84 | -14.23 | 2.85 | 11.33 | 59.22 | 80.93 | 5.16 | 16.35 | 0.91 | 172.8 | -96.37 | 146.05 | 2.12 | 32.16 | 48.81 | -1.76 | 29.26 | 20.88 | 59.51 | 65.45 | 34.42 | 2.05 | 6.76 | 150.51 | -1.11 | 5.84 | 2.43 | 0.83 | 9.46 | 168.62 | 4.0 | 4.0 | 9.46 | 10.64 | 10.64 | 19.35 | -0.31 | -0.31 | 23.53 | -25.51 | -40.91 | 52.34 | -12.11 | -22.78 | 7.07 | 14.59 | 165.79 | 30.6 | -18.96 | -27.97 | 0.66 | 0.18 | 5.15 |
| 21Q2 (7) | 171.11 | 28.55 | -2.86 | 169.58 | 4.63 | 27.02 | 25.03 | -26.51 | -34.18 | 2.56 | 5.79 | 0 | 76.96 | 1.02 | 22.41 | -1.25 | -194.7 | 46.12 | 143.02 | 10.89 | 33.29 | 49.68 | 5.46 | 0 | 13.09 | 13.73 | 9.45 | 33.73 | 0.6 | 7.56 | 152.2 | 6.13 | 2.07 | 2.41 | -3.21 | 22.96 | 162.14 | 0.0 | 0.0 | 8.55 | 0.0 | 0.0 | 19.41 | 0.0 | 0.0 | 31.59 | -3.34 | 115.04 | 59.55 | -1.8 | 39.62 | 6.17 | 47.96 | 135.5 | 37.76 | 2.47 | 118.14 | 0.66 | 0.58 | 1.77 |
| 21Q1 (6) | 133.11 | -9.36 | 9.25 | 162.08 | 10.49 | 14.09 | 34.06 | -0.64 | -16.72 | 2.42 | 11.52 | 0 | 76.18 | 16.89 | 1.33 | 1.32 | 115.28 | 128.21 | 128.98 | 10.86 | 10.08 | 47.11 | 10.45 | 0 | 11.51 | 0.17 | -16.11 | 33.53 | 2.16 | 24.28 | 143.41 | 1.68 | -12.53 | 2.49 | 1.22 | 33.16 | 162.14 | 0.0 | 0.0 | 8.55 | 0.0 | 0.0 | 19.41 | 0.0 | 0.26 | 32.68 | 4.54 | 86.42 | 60.64 | 2.4 | 33.45 | 4.17 | 24.11 | 359.01 | 36.85 | 6.44 | 131.47 | 0.66 | 0.54 | 1.07 |
| 20Q4 (5) | 146.86 | -5.9 | 0.98 | 146.69 | -0.15 | 3.92 | 34.28 | 14.23 | -35.84 | 2.17 | 21.23 | 34.78 | 65.17 | -6.31 | -23.38 | -8.64 | -134.48 | -472.19 | 116.35 | 5.28 | -9.45 | 42.65 | 12.96 | 0 | 11.49 | -8.95 | -25.44 | 32.82 | 1.8 | 24.04 | 141.04 | -0.82 | -8.65 | 2.46 | 10.81 | 35.16 | 162.14 | 0.0 | 0.0 | 8.55 | 0.0 | 0.0 | 19.41 | 0.0 | 0.26 | 31.26 | -21.5 | 40.75 | 59.22 | -12.63 | 18.16 | 3.36 | 26.32 | 13.9 | 34.62 | -18.5 | 37.6 | 0.65 | 3.79 | 2.62 |
| 20Q3 (4) | 156.06 | -11.41 | 0.0 | 146.91 | 10.04 | 0.0 | 30.01 | -21.09 | 0.0 | 1.79 | 0 | 0.0 | 69.56 | 10.64 | 0.0 | 25.06 | 1180.17 | 0.0 | 110.51 | 2.99 | 0.0 | 37.76 | 0 | 0.0 | 12.62 | 5.52 | 0.0 | 32.24 | 2.81 | 0.0 | 142.2 | -4.63 | 0.0 | 2.22 | 13.27 | 0.0 | 162.14 | 0.0 | 0.0 | 8.55 | 0.0 | 0.0 | 19.41 | 0.0 | 0.0 | 39.82 | 171.07 | 0.0 | 67.78 | 58.92 | 0.0 | 2.66 | 1.53 | 0.0 | 42.48 | 145.41 | 0.0 | 0.63 | -3.04 | 0.0 |
